The agenda decisions included in this compilation relate to IFRS 16 Leases, IAS 12 Income Taxes and IAS 38 Intangible Assets.
The agenda decisions are organised by the IFRS Standard to which they relate. The document is intended to make the already published work of the Committee more accessible.
The role of the Committee is to work with the International Accounting Standards Board in supporting consistent application of IFRS Standards.
The Committee publishes an agenda decision when, following consultation, it concludes that a standard-setting project should not be added to the work plan to address a question received about the application of IFRS Standards.
Agenda decisions report the Committee’s decision and, in many cases, also include material that explains how the applicable principles and requirements in IFRS Standards apply to the transaction or fact pattern described in the agenda decision.